IFA seminar: Maricla Pennesi on permanent establishments

Maricla Pennesi, Partner Andersen, participates at the conference organized by the Italian branch of the International Fiscal Association (IFA) titled Temi attuali di diritto tributario internazionale e dell’Unione Europea (Actual topics on international and of EU fiscal law), which will be held on January 23.  

This first edition examines in depth multilateral convention so-called MLI (Multilateral convention to implement tax treaty-related measures to prevent base erosion and profit shifting).

Maricla’s speech will focus on permanent establishments. Italy’s 2018 Budget Law significantly amended the domestic definition of permanent establishment and implemented certain O.E.C.D. guidelines set forth under B.E.P.S. Action 1 (Addressing the Tax Challenges of the Digital Economy) and Action 7 (Preventing the Artificial Avoidance of P.E. Status). The 2018 Budget Law also introduced a new concept of Fixed Place P.E. enacted in the context of tax measures for the digital economy. In time, the new definition may impact other businesses as well.

Date: 23rd January 2019

Time: from 9:00 am to 6:00 pm

Location: hotel Four Seasons – Via Gesù, 6/8 – Milan